The article examines the factors that determine the features of organization management in the process of implementing the digital transformation strategy in modern conditions, and gives their assessment. The results of a survey of employees on the issue of readiness to work in a digital environment when business processes change are presented. The conditions for the development of digital transformation of a modern organization and the work of personnel, as well as positive and negative factors determining the proliferation of this process are analyzed. The aspect of the institutional field of the new management paradigm, which determines the resilience of new formats of professional activity in the emerging digital reality, is touched upon. It is concluded that the process of digital transformation as a new management paradigm, which, unlike traditional approaches, involves a fundamental restructuring of the existing structure, business processes, organizational and managerial mechanism of interaction with all stakeholders and provides transformation of the organization by revising the culture, strategy, models, operations, products, marketing, goals, including employee management. In turn, this will require, on the one hand, the transformation of the technologization process of management, intensifying interaction with personnel and creating effective communication channels, on the other hand, the cascadability of management processes that form other methods of this interaction, having a positive impact on both the effectiveness of managerial, economic and organizational processes, and on a quality solution of specific tasks.

   The increasing role of knowledge in modern society actualises the creation of conditions for the formation and redistribution of information resources. Implementation of Internet economy principles has a positive effect on both economic and social performance indicators of Russian companies. The positive effect is manifested not only in the growth of revenue volumes of companies but also in their increasing corporate social responsibility. In this regard, the study of management methods in telecommunications and industrial production – sectors that are critical to the 21^st century’s economy – is of particular importance. Increasing employees’ responsibility by elevating their engagement, which can be achieved through granting them additional rights, contributes to the formation of a team with such internal motivation that is most effective and valuable for a modern company. Redistribution of operational power between interest groups makes the interests of all performers unite around the goals of the organization.

   The article presents the main results of modelling a rational hierarchy corresponding to the transition to a flat organizational structure in the public administration system. The organizational structure of a customs authority served as an example. The obtained results allow to evidently implement a set of measures aimed at transitioning from hierarchical to flat organizational and managerial structures. To substantiate the rational hierarchy, a comprehensive methodology for analyzing the effectiveness of organizational management structures’ performance amidst hierarchy optimization is proposed. Research methodology involved the use of queuing theory tools, economic and statistical methods as well as expert and analytical methods. Modeling proved that the flat organizational structure is more rational than the hierarchical one. This is because when the structure is flat, the speed of attending to customers’ requests increases due to the decrease in internal vertical communication links and the expansion of the horizontal ones through effective redistribution of human resources.

   In the modern economy, digitalization has become one of the key components of the Russian Federation regions socio-economic development. Enterprises of various industries are faced with the need to process large amounts of data, which greatly complicates data management, and therefore the relevance of the analysis of artificial intelligence technologies increases. Training employees for industrial processes is a major challenge in any industry. Effective human resource management requires an accurate assessment and presentation of available competencies, as well as an effective mapping of the required competencies for specific positions. Competences enable the company to achieve high production and economic results.

   The aim of the study is to develop a structural model of a predictive expert system for managing data on the competencies of a modern manager by combining artificial and human intelligence, which can serve as a decision support tool for managers in real conditions to improve the efficiency of a particular enterprise.

   The study of the demand for managers and requirements for candidates in the Russian Federation and the Republic of Tatarstan was conducted on the data of the largest Russian Internet recruitment company HeadHunter. To develop a structural model of the proposed expert system, information from specialized scientific publications published in the Russian and foreign scientific literature of the Web of science and Scopus databases was used. The expert system will allow the manager to find the best options for using employees, predict the development of the enterprise as a whole and its individual divisions, which will significantly increase the key performance indicators of any company.

   Operating under market economy conditions, higher education institutions should develop a set of strategic measures to ensure their competitiveness. The system of views on solving the problems of achieving and keeping competitive advantage is mainly represented by the concept of managing the competitiveness of higher education institutions. The article is devoted to identifying the features and clarifying the content of this concept. It is determined that its content is a set of goals, principles, functions, methods, and tools that ensure the competitiveness of a university in the educational services market. The aforementioned content components are analysed in detail. Methods of managing university competitiveness are substantiated and classified based on the type of controlling influence. Tools for managing competitiveness are described, including in terms of their impact on end users of scientific and educational products (services).

   In the work, the authors reveal the user preferences of the mobile application market. The study is based on the Strauss–Howe generational theory. The mobile application market appears to be dynamic and fast-growing in an environment of exponential growth in consumer demand and a highly competitive environment. In the article, the authors classify and identify categories and subcategories of mobile applications based on their functional and value purpose. This classification formed the basis for determining the dependence based on the analysis of contingency matrices between the preference of the application for its purpose and the age category of the user, which made it possible to identify the relationship between generations of users and their choice of certain types of applications. The text provides a justification for the choice of certain applications on a daily basis by generations X, Y, Z. The relevance of the study lies in the fact that the authors examine a market, the rapid growth of which is conditioned by the global socio-economic situation. The information obtained during the analysis of user preferences of the Russian mobile application market can be used by specialists in determining the target audience of a digital product and developing marketing strategies.

   Geopolitical tensions are on the rise. The competitive struggle in the field of educational services export does not stand aside either. In a fierce confrontation, a rich arsenal of modern technologies is used. Using the information onslaught, the ideology, the mentality of the younger generation, its worldview positions become the goal of this struggle. Russia has always been a competitive country in the export of educational services. However, in today’s conditions of fierce competition, it is necessary to defend one’s positions, find advantages in the Russian educational system, relying both on accumulated experience and using innovative approaches. In order to be competitive in the modern world community, during the transition to a new technological order, it is necessary to offer innovative products in the field of education, expand the range of the subjects of the educational environment on various regional platforms.

   The article is devoted to the development of innovative potential of the personnel based on knowledge management. The controversy surrounding the concept of innovative potential is highlighted. Current trends in human resources management are described. The interpretation of the aforementioned concept as a dynamic process of self-development of the personnel is substantiated. Key competencies, dynamic, organizational and absorbing capabilities of an enterprise that are being formed as part of the knowledge management system created at the enterprise are included in the list of the main characteristics of the stated potential. It is stressed that continuous staff training should be the main block of the system. The need to integrate the knowledge management system into the innovative business model of the organization is substantiated. Therefore, the company will transform into a self-learning one and eventually, with the maximum number of employees involved in the continuous training system, a company of intellectual resources that does not only accumulate but also capitalises knowledge. It is stated that corporate universities and educational centers established at organizations should become an effective way to accumulate and share corporate knowledge.

   The study is devoted to modelling a sectoral ecosystem for the agro-industrial complex, incorporating into a single platform solution tools and mechanisms for the interaction between sectoral business structures in value chains as well as the proactive implementation of government functions for managing and supporting the industry. The ecosystem architecture has been developed and structured in terms of organizational, infrastructure, innovation, communication and logistics components. The role of the system actor and IT integrator is assigned to the Ministry of Agriculture of the Russian Federation. The main and additional functions of the digital platform are highlighted. A description of its product and service segments is provided. The options for implementing the process subsystem on the Gostech and GosOblako platforms as well as the Russian Agricultural Bank platform are assessed, the advantages of each solution presented. The importance of involving the research potential of departmental high education institutions and research institutes in the development of the ecosystem’s service segment is substantiated.

   One of the important macro programs for the development of modern Russia is the National Technology Initiative. It brings together many different projects aimed at accelerating innovative development, building the potential of Russia’s technological leadership in the context of the fourth industrial revolution. Changes in the macroeconomic situation due to anti-Russian sanctions require clarification of the mechanisms for implementing the National Technology Initiative. This determines the relevance of the article.

   The purpose of the study is to consider the essence and direction of these changes.

   It is shown that in the current economic and political situation, the most promising are projects aimed at forming an independent technological basis for Russia’s development, ensuring the country’s technological sovereignty. This requires a revision of the previously established limits for budget financing of projects of the National Technology Initiative, both in terms of volume and timing of its allocation. There is also a need for the next round of prioritization, which will make the forecast and planned characteristics of the National Technology Initiative more appropriate to the current situation.

   Over the past several years, an increase in regions’ heterogeneity determined by the uneven distribution of resources, lack of effective levers of innovation management, and the growing shortage of financial resources has become one of the main features of regions’ socio-economic development. That has led to their disintegration into territories that are quite different in terms of socio-economic development. The need for the use of levers of economic regulation is specific to each territory, which means that management systems react to corresponding signals quite differently. In the article, the homogeneity of the socio-economic system, its basic element being the region, is dealt with based on the connectivity of the economy. The capacity of the flows of goods and services, development of the corresponding infrastructure, optimality of population settlement, and reasonableness of financial resources redistribution, which implies the effectiveness of their use in order to stimulate economic activities and ensure innovation, are taken into account.

   The article describes the importance of institutions for the development of regional governance of a new model of economic growth, presenting both the tasks and the organizational structure of the main actors of development policy, as well as the nature of the relationship between the main actors and their cooperation with other external partners, such as public institutions, institutions of the business environment and individual international institutions. It is substantiated that the allocation of zones with a special legal status on the territory of the state is always associated with the need for appropriate institutional support. In the field of territories of advanced development, there is a separate regulation that changes the generally applicable rules of law concerning the beginning and implementation of economic activity. The instrument of this regulation is the functioning of institutions for the development of regional governance, which provide favorable conditions for doing business on special preferential terms. The creation by the state of special conditions for economic activity in relation to selected investors in this territory serves the primary purpose of accelerating the socio-economic development of certain parts of the country’s territory. The new model of economic growth in the form of territories of advanced development provides an increase in investment activity, intensification of foreign economic activity, reduction of regional differentiation.

   In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated. Positive and negative effects of tax losses that do not allow to objectively qualify tax benefits as assets in accordance with conceptual criteria for their recognition are characterised. Prospective and retrospective factors for assessing the future recovery of deferred tax assets are presented. An example of accounting entries regarding recognition and recovery of tax losses using a valuation account is provided. The timing of prospective analysis is justified. Conservative and affirmative approaches to the assessment of tax losses in the financial accounting system are described. Based on the findings of the study, conclusions are given, and lines of future research are suggested.

   The purpose of the study is to assess the problems and prospects of a film cluster in the Kaliningrad Oblast of the Russian Federation.

   The following scientific research methods are used: analysis of scientific publications (articles), collection of primary information (conferences, round tables, foresight sessions, expert interviews), analysis of the regulatory framework. Empirical research methods are also involved: measuring quantitative data, conducting a survey and comparative analysis. The article substantiates the reasons why the Kaliningrad Oblast has been and remains an attractive region for film-makers. The analysis of available opportunities in the field of film production, film education, cast and other things is carried out. All aspects of the film industry are considered, including film festivals, film pitching and more. The work of the film commission is analyzed, in particular the rebate system introduced in 2017. The effectiveness of this system is evaluated in the light of the changes that occurred in it in 2020.

   One of the main competitive advantages of the Russian Federation in the industrial products world markets is the relatively low prices for electricity sold on the domestic market for the industry sectors. Low electricity prices for energy-intensive industrial sectors, such as ferrous and non-ferrous metallurgy, mining, oil extraction and refining, etc., allow Russian economy to occupy a dominant position in various areas of world markets, and industries are able to maintain financial stability indicators and finance modernization and technical re-equipment programs. In the fourth quarter of 2021 and the first quarter of 2022, on the territory of the Siberian United Energy System, which includes consumers of the Siberian Federal District, an increase in prices for electricity supplied to end consumers, primarily industry, was revealed. In March 2022, the increase in electricity prices compared to the same period of the previous year, in the Krasnoyarsk Krai was 18.2 %, in the Republic of Khakassia – 13.1 %. In other regions of Russia over the specified period, the increase in final electricity prices for industry averaged 2.6 %. Thus, the empirical analysis carried out in the article revealed that electricity prices in the regions of the Siberian Federal District actually began to approach the average electricity prices in other federal districts of Russia.

   The study is devoted to the assessment of the impact that industrial production of Russian regions has on the country’s foreign trade performance. The chosen topic is relevant due to the fact that today’s sanctions policy of various Western countries is restricting exports and imports of many types of products, which can serve as a threat to the economic security of the Russian Federation. The author of the article determines the impact of mining, manufacturing, and the provision of electricity, gas and steam on foreign trade performance by using regression analysis of panel data and the Granger causality test. It is found that an increase in mining production contributes to regional export growth but has a negative effect on imports of goods and services. The Granger causality test has not revealed the impact of manufacturing and the provision of electricity, gas and steam on foreign trade indicators.

   Acceleration of scientific and technological progress requires a new approach to the training and retraining of talent engaged in the real sector of the economy, which is particularly true of the economy’s elite – engineering personnel. Globalization imposes new requirements with regard to the quality of modern engineers’ education. Russian engineers are confronted with the task of carrying out technological modernisation of the industry and entering new markets with new high-tech products. This necessitates a conceptualization of the cultural traditions, philosophical and historical foundations of modern engineering education, which makes the need to create a new type of educational environment extremely obvious. The article substantiates the creation and implementation of a new strategy for continuous engineering education based on transdisciplinarity and the combination of engineering education with economic and linguistic knowledge as well as knowledge in the field of information technology.

   The article presents the study results of Russian high-tech export to BRICS (Brazil, Russian Federation, India, China, South Africa) and Eurasian Economic Union countries in January 2019–2022. In order to determine the high-tech export specifics in accordance with the Russian exports center’s classification, data on the cost of goods with 2-, 4- and 6-digit codes under the Eurasian Economic Union Customs Code was matched to the goods groups by the processing degree. The key commodity positions of Russian high-tech export to these countries within the export goods groups are determined. The trends of changes in the export cost structure to the considered countries are indicated. The role of high-tech products in the total volume of Russian exports is revealed. The proposed approach can be used to analyze Russian import and export by structural and cost components.

   The purpose of this article is to identify current trends and development proposals in the field of economy deoffshorization.

   In the modern world, deoffshorization is an important direction of activity for both various international institutions and countries. The need to implement a deoffshorization policy is due to the necessity to combat negative consequences of offshore jurisdictions functioning: the existing unfair tax competition, as well as promotion of money laundering and financing of terrorism. Based on the analysis of current trends in anti-offshore policy, the author proposes topical measures to deoffshorize the national economy, some of which could potentially be distributed on a global scale. Key trends of the deoffshorization policy modernization are related to increased transparency and interstate cooperation on deoffshorization issues. The methods of logical and statistical analysis are used in the study.

   The purpose of the study is to develop measures to improve the mechanisms for ensuring investment security of the Krasnodar Krai in the context of digital transformation.

   The subject of the study is the investment and innovation potential in the economic security system of the Krasnodar Krai.

   The article discusses the features of the formation of investment security of the territory in the conditions of digital transformation. The key stages of this process are presented. The analysis of innovative activity of the territory indicators formation is carried out, and the E-Government Development Index by country in 2020 is estimated. Such threats to the formation of investment security in the Krasnodar Krai as low innovative activity, fragile relationship between science and production, poor commercialization of investments; insufficient popularization of receiving state and municipal services in electronic form; unsatisfactory volume of introduction of modern end-to-end digital technologies in the field of regional management; underdevelopment of digitalisation; as well as geopolitical risks have been identified. The economic justification of the proposed measures implementation in relation to the state program “Development of the industry of the Krasnodar Territory and increasing its competitiveness”, the Strategy of digital transformation of the Krasnodar Krai, as well as the state program “Digital Economy of the Russian Federation” has been carried out. The practical implementation of the proposed measures will improve the formation of investment security of the Krasnodar Krai in the context of digital transformation.

   Currently, in economics there is no single, well-established point of view on the number of functions performed by the tax. At the same time, all researchers are unanimous in their opinion that the main function is the fiscal function, according to which the revenue base of budgets of all levels is formed at the expense of taxes. All other functions: stimulating, regulating, etc. are closely related to the fiscal function. This function of taxes is used by the state in the development of tax policy at a particular stage of economic development. Based on official data, the article examines the impact of the fiscal function of taxes on the formation of budgets of the Russian Federation budget system for the period from 2006 to 2021. The author found that the state is currently pursuing a policy of fiscal federalism, which creates an imbalance in the revenue and expenditure parts of regional and local budgets.

   The article deals with the phenomenon of digital transformation of the Chinese educational space as the main component of knowledge management system in the society of “Great Unity”. Using the comparative, hermeneutic, historical and philosophical methods, the authors analyse three problem areas – social ideal, forecasting, and national education in China. The conclusion is made that the traditional project of a society of “Great Unity”, that is, the Confucian model of the ideal Datong society, can be transformed into a national foresight project. A well-developed educational system and equal access to education are the key components of this project, digitalization of education being the most important direction of the modern Chinese educational reform. Based on the findings of studies carried out during the COVID-19 pandemic and other materials, various trends in the current digitalization process are described. Historical features of and socio-cultural preconditions for the development of the educational system existing in China today are analysed. The authors conclude that the system rests on a solid socio-cultural foundation and is aimed towards the digital future of the Chinese society.

   The article examines issues related to distance learning programs, with a particular focus on e-learning, and highlights the limitations and challenges associated with their implementation. Lessons learned from developing distance courses show that factors such as profiling participants before starting training, technology friendliness for the user, accommodating different learning styles, encouraging and rewarding online exchanges, commitment of course moderators, variety of learning materials, and blended learning approaches contribute to the success of e-learning programs. The article concludes that enhancing the skills of researchers from developing countries through e-learning programs can increase the accessibility of learning for those who live and work in remote and conflict-prone areas, and bring together a network of professionals to interact and share experiences on common problems and solutions.

Achievements in the field of technology, which serve as the foundation of the emerging modern information society, have led to the rapid development of the Internet – a global computer network. The Internet is a mean of social communication that has both positive and negative effects on the global community. Technology has taken a leading position in people’s lives, oftentimes transferring all activities of individuals into the online environment. This is why protection of minors from destructive online content is now becoming urgent. The information environment affects children’s upbringing, as they spend a lot of time online and, by using this opportunity to play and learn, become exposed to negative content. One of the consequences of informatisation has been the increasing role of mass media in the life of both national societies and the global community as a whole. For residents of developed countries, mass media have largely replaced interpersonal communication as the main source of adaptive and meaningful information and, serving as agents of socialisation, now play the key role in forming people’s worldview. Due to current political, economic, moral, and ethical transformations, the level of influence that the information environment has on younger users, is especially high. The findings of the study devoted to the assessment of this influence as well as children and teenagers’ behavior online in general are presented in the article.

   The article presents the results of an empirical study that reveals the problems of searching, understanding and setting goals by first year students. The study is relevant because it studies the psychological nature of the quality of students’ life in the process of their professional development, since the lack of goals among students is associated with dissatisfaction with life. The socio-psychological personality traits (The Giessen test), psychological defense mechanisms (Kellerman–Plutchik’s Life Style Index), the ability to set goals (D. A. Leontiev’s “Meaningful Life Orientations” methodology) were studied. The authors also analyzed the components of the students’ value-semantic sphere (author’s questionnaire). It is shown that the intensively working mechanisms of psychological defense, reducing the awareness of objective events, form features that impede the process of setting goals, and, consequently, the formation of mature personality traits. It was revealed that the presence of goals is associated with a positive social reputation of students.